One of the most misunderstood concepts in tax law, this webinar will discuss how the passive activity limitation works, how it applies to real estate, and how to make grouping elections to maximize the benefit. Matthew Foreman will cover the history and legislative intent of the passive activity rules, define […]
Join Matthew Foreman and Kyle Lawrence to learn what to expect from tax and non-tax perspectives when you’re selling a business, including discussions of structure, representations and warranties, indemnifications, and the maximizing your after-tax proceeds. This program will provide practitioners with a discussion of common issues that arise in the […]
Matthew Foreman discusses Soroban Capital Partners LP v. Comm’r and Sirius Solutions LLLP v Comm’r, which deal with the imposition of self-employment taxes, focusing on the ongoing tax saga of a hedge fund partners trying to convince the IRS that they are “limited partners, as such”. This will (hopefully) include the results […]
Join Falcon Rappaport & Berkman (FRB) and AllianceBernstein for an afternoon of timely insights and practical strategies for business owners on Tuesday, November 17 at 1:30 pm ET at AllianceBernstein's office (66 Hudson Blvd E, New York, NY 10001). From the market outlook and preparing for a sale to income tax […]
Matthew Foreman and Louis Kesselbrenner explore Opportunity Zones (OZs), including the updates from OBBBA and the regulations and guidance that are expected to be provided by the Treasury Department and the IRS. The webinar will discuss the history of Opportunity Zones, how the incentive became law, tax benefits, how OZs […]
Matthew Foreman discusses what is perhaps the most discussed provision in the tax code, focusing on what you need to know to determine whether you should structure your business to try to qualify, a discussion of the updates in OBBBA, and the regulations and guidance that are expected to be […]
Matthew Foreman and Angela Stockbridge will discuss profits interests, capital interests, options for entity interests, and phantom equity/unit appreciation rights. We will discuss how these awards operate economically and where common misunderstandings arise. The discussion will focus on the tax treatment by award type, the role of Section 83 and 83(b), […]